PLLAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PLLAN
Largest movements
- Receivables within one year +€17,480
up €17,480 (+39.9%), from €43,817 to €61,297
of which Trade receivables: +€19,980
- Tangible fixed assets -€16,364
down €16,364 (-26.6%), from €61,444 to €45,080
of which Plant, machinery and equipment: -€9,093
- Cash -€4,011
down €4,011 (-49.4%), from €8,122 to €4,111
mainly Contributions, distributions and other (-€54,022) and Receivables within one year (-€17,480)
- Profit (loss) carried forward -€28,225
no longer reported in 2025 (was €28,225)
- Other debts +€21,918
up €21,918 (+75.3%), from €29,090 to €51,009
- Tax, wage and social debts +€21,279
up €21,279 (+194%), from €10,971 to €32,250
of which Taxes: +€21,889
- Debts after one year -€16,575
down €16,575 (-77.2%), from €21,476 to €4,900
- Trade debts -€1,488
down €1,488 (-30.4%), from €4,897 to €3,409
- Gross operating margin -€14,119
down €14,119 (-12.1%), from €116,590 to €102,471
- Staff costs -€13,677
down €13,677 (-23.4%), from €58,360 to €44,683
- Depreciation -€8,114
down €8,114 (-29.2%), from €27,810 to €19,696
- Taxes +€3,360
up €3,360 (+56.4%), from €5,960 to €9,320
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,106 | €110,488 | -€3,618 | -3.2% |
| Fixed assets | 21/28 | €61,444 | €45,080 | -€16,364 | -26.6% |
| Tangible fixed assets | 22/27 | €61,444 | €45,080 | -€16,364 | -26.6% |
| Plant, machinery and equipment | 23 | €35,858 | €26,765 | -€9,093 | -25.4% |
| Furniture and vehicles | 24 | €25,586 | €18,315 | -€7,270 | -28.4% |
| Current assets | 29/58 | €52,662 | €65,408 | +€12,746 | +24.2% |
| Amounts receivable within one year | 40/41 | €43,817 | €61,297 | +€17,480 | +39.9% |
| Trade receivables | 40 | €41,317 | €61,297 | +€19,980 | +48.4% |
| Other amounts receivable | 41 | €2,500 | - | -€2,500 | |
| Cash at bank and in hand | 54/58 | €8,122 | €4,111 | -€4,011 | -49.4% |
| Deferred charges and accrued income | 490/1 | €724 | - | -€724 | |
| Total equity and liabilities | 10/49 | €114,106 | €110,488 | -€3,618 | -3.2% |
| Equity | 10/15 | €29,225 | €1,000 | -€28,225 | -96.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,225 | - | -€28,225 | |
| Amounts payable | 17/49 | €84,881 | €109,488 | +€24,607 | +29.0% |
| Amounts payable after more than one year | 17 | €21,476 | €4,900 | -€16,575 | -77.2% |
| Financial debts | 170/4 | €21,476 | €4,900 | -€16,575 | -77.2% |
| Amounts payable within one year | 42/48 | €63,406 | €104,588 | +€41,182 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €8,921 | €9,275 | +€354 | +4.0% |
| Financial debts | 43 | €9,527 | €8,646 | -€881 | -9.2% |
| Credit institutions | 430/8 | €9,527 | €8,646 | -€881 | -9.2% |
| Trade debts | 44 | €4,897 | €3,409 | -€1,488 | -30.4% |
| Suppliers | 440/4 | €4,897 | €3,409 | -€1,488 | -30.4% |
| Taxes, remuneration and social security | 45 | €10,971 | €32,250 | +€21,279 | +194% |
| Taxes | 450/3 | €4,470 | €26,360 | +€21,889 | +490% |
| Remuneration and social security | 454/9 | €6,500 | €5,890 | -€610 | -9.4% |
| Other amounts payable | 47/48 | €29,090 | €51,009 | +€21,918 | +75.3% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €58,360 | €44,683 | -€13,677 | -23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,810 | €19,696 | -€8,114 | -29.2% |
| Other operating charges | 640/8 | €1,668 | €1,134 | -€535 | -32.1% |
| Gross operating margin | 9900 | €116,590 | €102,471 | -€14,119 | -12.1% |
| Operating profit (loss) | 9901 | €28,752 | €36,959 | +€8,207 | +28.5% |
| Financial income | 75/76B | €10 | €1 | -€9 | -91.6% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -91.6% |
| Financial charges | 65/66B | €2,763 | €1,842 | -€920 | -33.3% |
| Recurring financial charges | 65 | €2,763 | €1,842 | -€920 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €25,999 | €35,117 | +€9,118 | +35.1% |
| Income taxes | 67/77 | €5,960 | €9,320 | +€3,360 | +56.4% |
| Profit (loss) for the period | 9904 | €20,039 | €25,797 | +€5,758 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,039 | €25,797 | +€5,758 | +28.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.